ATLAS VAN LINES; ZURICH AMERICAN INSURANCE, administered by GALLAGHER 9 BASSETT, LESLIE ADAM MACK, WORKERS’ COMPENSATION APPEALS BOARDSTATE OF CALIFORNIALESLIE ADAM MACK, Applicant,vs.ATLAS VAN LINES; ZURICH AMERICAN INSURANCE, administered by GALLAGHERBASSETT, Defendant(s).Case No. ADJ6649763 (NO WCAB #)OPINION AND ORDER GRANTING RECONSIDERATION DECISION AFTER RECONSIDERATION Defendant seeks reconsideration of the Findings and Award of August 6, 2009, in which the workers’ compensation judge (WCJ) found, in relevant part, that on January 14, 2007, applicant, while employed “for workers’ compensation benefit purposes only” as a driver by Northridge Moving and Storage, Inc., on behalf of Atlas Van Lines, sustained industrial injury to his left knee, causing temporary disability from September 27, 2007 to July 10, 2008 and from April 2, 2009 to the present and continuing. The WCJ also found that applicant’s earnings at the time of injury were $2,442.67 per week, producing a temporary disability indemnity rate of $881.66 per week. Defendant contends, in substance, that self-employment earnings must be based on net rather than gross income, and that applicant will receive a windfall if gross income is used to determine his average weekly earnings. Based on our review of the record and applicable law, we agree with defendant’s contention that applicant’s average weekly earnings for purposes of determining the temporary disability indemnity rate must reflect his net rather than gross income. Therefore, we will grant reconsideration and reverse the WCJ’s decision./// , The WCJ submitted a Report and Recommendation. We do not adopt or incorporate the Report, except its description of the relevant facts as follows: “It is undisputed that applicant sustained injury to his left knee. It is also undisputed that the. injury arose out of and in the course of employment in spite of the fact the applicant worked and